Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

Introducing a new type of IT-structure means a change that employees within an organization must adapt to. Today, many companies have implemented information technology in the form of Enterprise Resource Planning (ERP) Systems and find themselves in th so-called Second Wave stage where an after work is ongoing with continual improvement that involves changes that employees need to understand and act upon. To learn how to work with these recurrent misadventures is of importance because it is seen as a critical factor in order to take advantage of the ERP system and its benefits. To study this a study was conducted through personal interviews at Apoteksgruppen AB which a few years ago introduced a new ERP system. There the authors saw that employees learned in different ways depending on the position, and that the more responsibility this person had the greater freedom this person had to resolve their problems and therefore learned more effectively.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

While designing an intranet for people with mobile work there are things you have to consider. This thesis is aim to bring understanding to the difficulties involved in these kinds of situations. Our focus is to develop ideas that motivate the assistants to use the intranet. We have looked into the profession of personal assistants and wish to highlight their problems to access the intranet. And we will as well demonstrate their needs for communication.

Denna studie avser att ge information och vägledning vid val av angreppssätt vid ett integrationsprojekt. Med angreppssätt avses facelift och convert som kan jämföras med Enterprise Application Integration (EAI) och Enterprise Resource Planning (ERP). Det är idag en avsaknad på material angående val av angreppssätt vilket kan försvåra för en organisation att veta hur de skall angripa ett integrationsprojekt. Att genomföra denna undersökning är steg mot att ge organisationer vägledning om hur de skall angripa ett integrationsprojekt och vad som är viktigt att tänka på. Denna studie tar hänsyn till att integrera antingen genom att integrera existerande system med hjälp av middleware (facelift) eller att byta ut de existerande systemen mot ett ERP-system (Convert).

Antalet frivilliga ökar alltmer och därmed ställs det alltfler krav på frivilligledare/ledare inom ideella organisationer. Min förförståelse är att ledare inom ideella organisationer ska värna om de frivilliga, motivera, ?hålla lågan uppe? och stödja ?eldsjälarna?. Då det inte finns mycket skrivet om hur frivilligledare/ledare inom Röda Korset går tillväga för att leda frivilliga, är syftet med studien att belysa hur ledare inom en ideell organisation, Röda Korset, ?leder? de frivilliga som ingår i organisationen och hur ledarna ser på sitt ledarskap.

Personer som arbetar med human resource (HR) har ett samarbete med cheferna i organisationen. Föreliggande studie är kvalitativ, där personer som arbetar med HR beskriver bra ledarskap och hur de verkar för bra ledarskap inom organisationen, vilket även var studiens syfte att undersöka. Resultatet baserades på halvstrukturerade djupintervjuer med sex HR-personer. Resultaten tolkades genom en kombination av deduktiv och induktiv tematisk analys. Studien resulterade i åtta teman gällande beskrivning av bra ledarskap, vilka i diskussionen strukturerades upp till tre faktorer; personlig mognad, social kompetens och chefsförmåga.

Wireless sensor networks have the potential for becoming a huge market. Ericsson predicts 50 billion devices interconnected to the Internet by the year 2020. Before that, the devices must be made to be able to withstand years of usage without having to change power source as that would be too costly. These devices are typically small, inexpensive and severally resource constrained. Communication is mainly wireless, and the wireless transceiver on the node is typically the most power hungry component.

Microwave is a time- efficient device for heating and reheating of foods. Despite the fact that its effects on foods have been evaluated during a long period of time, without any more negative effects shown compared to conventional cooking, one third of the Swedish population believes (in 2010) it accounts for a higher loss of nutrition. This literature review aim to compile studies regarding how food is affected by cooking in microwave, with respect to cooking losses, nutrition, secondary metabolites as well as sensory and textural aspects and compare it with conventional cooking. The compilation shows that different combination of effect (W), time and amount of water during microwave cooking have different effects on foods. The contents of proteins, vitamin B and carbohydrates are generally higher after microwave cooking, while anti-nutritional substances are affected much less during conventional cooking. This also depends on if it is of animal or non-animal origin. However, for the majority of nutrition values the differences are quite small.

The global biodiversity loss is mainly due to human activities such as an intensification of forestry. Boreal forest ecosystems in Fennoscandia are characterized by disturbances such as forest fires, storms and floods. However, industrial forestry practices suppress forest fires and change the landscape, leading to a loss of habitats and associated species. Particularly lichen species with slow adaptation abilities and a strong substrate specificity face an extinction debt in boreal forests since their substrates are long-lived but no longer created. In this study the species-substrate relationship of two red-listed forest-fire dependent lichen species Carbon-icola anthracophila and C.

Microwave is a time- efficient device for heating and reheating of foods. Despite the fact that its effects on foods have been evaluated during a long period of time, without any more negative effects shown compared to conventional cooking, one third of the Swedish population believes (in 2010) it accounts for a higher loss of nutrition. This literature review aim to compile studies regarding how food is affected by cooking in microwave, with respect to cooking losses, nutrition, secondary metabolites as well as sensory and textural aspects and compare it with conventional cooking. The compilation shows that different combination of effect (W), time and amount of water during microwave cooking have different effects on foods. The contents of proteins, vitamin B and carbohydrates are generally higher after microwave cooking, while anti-nutritional substances are affected much less during conventional cooking. This also depends on if it is of animal or non-animal origin. However, for the majority of nutrition values the differences are quite small.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

The project objective was to make parts of our cultural heritage available as a resource for learning, by developing the pedagogical activities on a medieval castle, that today functions as a museum. I also wanted to explore the role of a designer in a process that aims to develop the interaction between schools and cultural institutions.By a selection of objects and locations in the castle, illustrations with accompanying texts were made, which through the children?s imaginative ability may bring them to a historical scenario. This resulted in a working material that supports the children?s activities and reflections during their visit to the castle.

Today, maintenance is a big part of the daily life on board ships. It is also one of the bigger expenses a shipping company has and without any loss of quality tries to run as economically advantageous as possible. In the hunt for economical savings the shore-based industry has subsequently applied the use of condition based maintenance, CBM, were a component is maintained according to its actual state. This leads to a reduction of maintenance costs since no parts are unnecessarily replaced. However, within the maritime sector a periodical maintenance is still the most commonly used maintenance system.The purpose of this paper is to chart the factors that are the reason for the low implementation of CBM on board the Swedish merchant fleet's ships.

The pig industry suffers economical loss due to stillbirths, piglet mortality and low birth weight. This is due to breeding programs that have resulted in larger litters. It has been suggested that these problems are due to the metabolic state of the sow during gestation and the fact that she might not be able to supply her foetuses with enough nutrients for survival and a high and even birth weight. A lot of research has been done to investigate whether body weight and back fat thickness of the sow has any impact on her reproductive traits and if there are any special feed components that improve reproduction. Fibers and unsaturated fatty acids have a positive impact on reproductive traits as long as the sow is fed a sufficient amount of energy and protein during gestation and lactation.